1.3.7 देवताधिकरणम्
अविग्रहा विग्रहवत्प्रसाध्ये संराधने नाधिकृतास्तु देवाः ।
इत्यप्यसत् कल्पित नामरूपाः तस्मात् मनुष्या इव तेऽपि शक्ताः ॥ 35॥
टीका
1.3.7 देवताधिकरणम् The view that Gods who do not have corporeal form are not entitled pursue meditation which could be carried out only by corporeal beings is wrong as it is known (from scriptural texts) that they too are capable of assuming several names and forms. Hence like man, ‘Gods also are capable of pursuing meditation’.